72 S T A T. ]
PUBLIC LAW 8 5 - 8 5 9 - S E P T. 2, 1958
jiate, place and kee]3 conspicuously on the outside of the place of such business a sign, exhibiting, in plain and legible letters, the name or firm of the wholesale dealer, with the words: 'wholesale liquor dealer'. The requirements of this subsection will be met by the posting of a sign of the character prescribed herein, but with words conforming to the designation on the dealer's special tax stamp. "(b)
PENALTY.—
"For penalty for failure to post sign, or for posting sign without paying the special tax, see section 5681. "SEC. 5116. PACKAGING DISTILLED SPIRITS FOR INDUSTRIAL USES. " (a) GENERAL.—The Secretary or his delegate may, at his discretion and under such regulations as he may prescribe, authorize a dealer engaging in the business of supplying distilled spirits for industrial uses to package distilled spirits, on which the tax has been paid or determined, for such uses in containers of a capacity in excess of 1 wine gallon and not more than 5 wine gallons. "(b)
CROSS REFERENCES.—
"(1) For provisions relating to stamps for immediate containers, see section 5205(a)(2). "(2) For provisions relating to containers of distilled spirits, see section 5206. "SEC. 5117. PROHIBITED PURCHASES BY DEALERS. " (a) GENERAL.—It shall be unlawful for any dealer to purchase distilled spirits for resale from any person other than— " (1) a wholesale dealer in liquors who has paid the special tax as such dealer to cover the place where such purchase is made; or "(2) a wholesale dealer m liquors who is exempt, at the place v.here such purchase is made, from payment of such tax under any provision of this chapter; or " (3) a person who is not required to pay special tax as a wholesale dealer in liquors. "(b)
PENALTY AND FORFEITURE.—
"For penalty and forfeiture provisions applicable to violation of subsection (a), see sections 5687 and 7302.
"Subpart E—Retail Dealers "Sec. ")121. Imposition and rate of tax. •'Sec. 5122. Definitions. "Sec. 5123. Exemptions. "Sec. 5124. Records. "Sec. 5125. Cross references. "SEC. 5121. IMPOSITION AND RATE OF TAX. " (a) RETAIL DEALERS IN LIQUORS.—Every retail dealer in liquors shall pay a special tax of $54 a year. The Secretary or his delegate may by regulations provide for the issuance of a stamp denoting payment ol such special tax as— "(1) a 'retail dealer in wines' or a 'retail dealer in wines and beer' if wines only, or wines and beer only, as the case may be, are sold by a retail dealer in liquors, or "(2) a 'medicinal spirits dealer'j in the case of a retail drug store or pharmacy making sales of liquors through a duly licensed pharmacist. "(b) RETAIL DEALERS I N BEER.—Every retail dealer in beer shall pay a special tax of $24 a year. "(c) LIMITED RETAIL DEALERS.—Every limited retail dealer shall pay a special tax of $2.20 for each calendar month in which sales are made as such dealer. 98395-59-PT. 1-85
1343
�
